This is a unique case study of a phenomenological, exploratory and qualitative approach, with a horizontal temporal cut. The goal of the present study was to bring up the current stage of a small aeronautical industry in Santa Catarina in regards to offset and technology transfer tools. In order to achieve this goal, data collection involved interviews, assembly line observation and web page analysis. The results indicate a positive outlook regarding the offset, despite its non-use. The perception about technology transfer is negative, being verified that the organization needs external technologies.
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